Caracterización de los contribuyentes inscritos en el Registro Único de Contribuyentes del SRI y determinación de la brecha de inscripción con corte al 10 de agosto de 2016, de la provincia de Bolívar

Abstract

The present thesis objective is to establish the relevant characteristics of the Bolivar's Province taxpayers who are registered in the Unique Registry of Taxpayers of Internal Income Service and to know the registration gap to August 2016. In order to achieve the objectives, the descriptive statistical analysis of the data base given by the Servicio de Rentas Internas of Ecuador took a total of 25.760 active contributors. This made it possible to conclude that there are more male contributors (56,30%), the most representative economic activities in the province are wholesale and retail trade (30,17%), agriculture and livestock (24,91%); 93% of the registrations correspond to natural persons, 91% of those are not obliged to keep accounts. The tax reforms during the last decade have promoted an improvement in the registration and tax collection policies of the province and the country.